is favorable $F$ or unfavorable $U.$ For any zero variances, enter a $0$ in the variance column and then leave the $F$ or $U$ box blank. Enter the variance percent as a percentage rounded to two decimal places, X$.$XX$\%.)$

Requirement $2.$ Based on the data presented, what type of responsibility center is this subunit?

What type of responsibility center is this unit?

Requirement $3.$ Which items should be investigated if part of management's decision criteria is to investigate all variances exceeding $$2,500$ or $10\%?($If a box is not used in the table, leave the box empty.$)$